THE EXPERIMENTAL DESIGN OF THIS PROJECT WAS DEVELOPED TO TEST THE INFLUENCE OF INCENTIVE VALUES IN TWO-CHOICE, SIMULTANEOUS DISCRIMINATION LEARNING WITHIN THE FRAMEWORK OF AN ATTENTION THEORY (ZEAMAN AND HOUSE, 1963). FOLLOWING A 40-TRIAL TRAINING PROCEDURE IN WHICH HIGH AND LOW INCENTIVE VALUES WERE USED TO INFLUENCE STIMULUS DIMENSION PREFERENCES, 276 CHILDREN IN GRADES 2, 4, 5, AND 6 WERE TESTED ON AN 80-TRIAL, TWO-CHOICE DISCRIMINATION LEARNING TEST. THE ZEAMAN-HOUSE ATTENTION THEORY MODEL WAS USED WITH APPROPRIATE CONDITIONS FOR TESTING TO CONFIRM THE HYPOTHESIS THAT THE PROBABILITY OF OBSERVING A RELEVANT DIMENSION IN DISCRIMINATION LEARNING IS INCREASED MORE BY A HIGH INCENTIVE THAN BY A LOW INCENTIVE. THE HYPOTHESIS WAS CONFIRMED FOR MALES IN THE SECOND GRADE. EQUIVOCAL SUPPORT WAS FOUND FOR GIRLS AND FOR OLDER CHILDREN UNDER VARYING EXPERIMENTAL CONDITIONS. RESULTS SUGGESTED THAT DIFFERENTIAL INCENTIVE VALUES INFUENCE HOW QUICKLY LEARNING STARTS, RATHER THAN THE RATE OF LEARNING. (GD)